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The embedded financial governance system based on COSO framework A new method of integration
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作者 TAN Wen-hao LIU Hong 《Journal of Modern Accounting and Auditing》 2009年第11期28-37,共10页
The global financial crisis is spreading at an alarming rate across the world. The speed of the spreading and its tremendous impacts to economic is unprecedented in half a century. Through researching its impacts to f... The global financial crisis is spreading at an alarming rate across the world. The speed of the spreading and its tremendous impacts to economic is unprecedented in half a century. Through researching its impacts to finance, the authors can clearly find that to a large extent most enterprises went bankrupt and closed down because of the weak financial governance system and lack of effective control to internal financial operation Based on this background, the authors analyzed the problems of the traditional financial governance, and tried to find solutions. Applying the concept of COSO (The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting) framework into the financial governance system, the authors can reconstruct the embedded financial governance system based on COSO framework, and better control the company's financial activities. In this way, the enterprise can effectively improve its management level and operational efficiency, and promote its sound and sustainable development. 展开更多
关键词 COSO framework the embedded financial governance risk management
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THE EMBEDDED THEOREM FOR FAMILY OF QUASI METRIC SPACES IN MENGER SPACE AND ITS APPLICATION
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作者 刘作述 郑权 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI 1990年第5期455-461,共7页
In this paper the notion of embedding for family of quasi metric spaces in Menger spaces is introduced and its properties are investigated. A common fixed point theorem for sequence of continuous mappings in Menger sp... In this paper the notion of embedding for family of quasi metric spaces in Menger spaces is introduced and its properties are investigated. A common fixed point theorem for sequence of continuous mappings in Menger spaces is proved. These mappings are assumed to satisfy some generalizations of the contraction condition. The proving technique herein seems to be new even for mappings in Menger spaces. 展开更多
关键词 Menger the embedded theOREM FOR FAMILY OF QUASI METRIC SPACES IN MENGER SPACE AND ITS APPLICATION
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Performances of Flat Plate Pulsating Heat Pipes
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作者 W. Qu B. Yang 《Journal of Energy and Power Engineering》 2010年第8期1-8,共8页
Flat plate pulsating heat pipe is useful for hot spot heat spreader. Two kinds of flat plate spreader of pulsating heat pipe are designed, fabricated and experimented. For the embedded circular capillary type, the tra... Flat plate pulsating heat pipe is useful for hot spot heat spreader. Two kinds of flat plate spreader of pulsating heat pipe are designed, fabricated and experimented. For the embedded circular capillary type, the transferred heat flux could reach 32 W/cm2, the smallest thermal resistance for acetone, methanol and FC-72 were respectively 0.50, 0.57 and 0.40℃/W. While for the square capillary type, the transferred heat flux could reach 26 W/cm2, the equivalent thermal conductivity could reach 3211 W/(m. ℃). There are ranges of optimal transferred power and filling ratio for different working liquid. If the transferred power is constant, changing the heating area and the place has little effects on the performance. 展开更多
关键词 Pulsating heat pipe heat spreader the embedded circular capillary type the square capillary type heat flux.
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